Md. Code, Tax - General § 11-702
Md. Code, Tax - General § 11-702
in effectA person shall be licensed by the Comptroller before the person may:
(1) engage in the business of an out–of–state vendor in the State;
(2) engage in the business of a retail vendor in the State; or
(3) engage in the business of a marketplace facilitator.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg§ion=11-702&enactments=falseFetched: 10/17/2026
